(1) In this section -
"carelessly" means failure to take reasonable care;
"liability to tax"' means a liability to the amount of the difference specified in subsection (11) or (12) arising from any matter referred to in subsection (2), (3), (5) or (6);
"period" means taxable period, accounting period or other period, as the context requires;
"prompted qualifying disclosure", in relation to a person, means a qualifying disclosure that has been made to the Commissioners or to an officer in the period between -
(a) the date on which a person is notified by an officer of the date on which an investigation or inquiry into any matter occasioning a liability to tax of that person will start, and
(b) the date that the investigation or inquiry starts;
"qualifying disclosure", in relation to a person, means -
(a) in relation to a penalty referred to in subsection (4), a disclosure that the Commissioners are satisfied is a disclosure of -
(i) complete information in relation to, and full particul
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